| Stanley Roberts (Chester) Limited |
| Registered number: |
00922458 |
| Balance Sheet |
| as at 30 November 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
73,695 |
|
|
75,810 |
|
| Current assets |
| Stocks |
|
|
8,000 |
|
|
7,000 |
| Debtors |
4 |
|
291,924 |
|
|
232,499 |
| Cash at bank and in hand |
|
|
80 |
|
|
35,309 |
|
|
|
300,004 |
|
|
274,808 |
|
| Creditors: amounts falling due within one year |
5 |
|
(138,282) |
|
|
(91,572) |
|
| Net current assets |
|
|
|
161,722 |
|
|
183,236 |
|
| Total assets less current liabilities |
|
|
|
235,417 |
|
|
259,046 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
- |
|
|
(1,473) |
|
| Provisions for liabilities |
|
|
|
(16,900) |
|
|
(17,000) |
|
|
| Net assets |
|
|
|
218,517 |
|
|
240,573 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
218,417 |
|
|
240,473 |
|
| Shareholders' funds |
|
|
|
218,517 |
|
|
240,573 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| S Roberts |
| Director |
| Approved by the board on 19 August 2026 |
|
| Stanley Roberts (Chester) Limited |
| Notes to the Accounts |
| for the year ended 30 November 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover and amounts recoverable upon contracts |
|
Turnover arises from the rendering of services and is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is recognised by reference to the sales value of work undertaken during the period. Amounts recoverable upon contracts is the excess of sales value over amounts invoiced and is included within Debtors. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulated depreciation. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows: |
|
|
Plant and machinery |
25-50% reducing balance |
|
Motor vehicles |
25% reducing balance |
|
|
Stocks |
|
Stocks are measured at the lower of cost and net realisable value. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of timing differences between the recognition of income and expenses in the accounts and their inclusion in tax assessments. Deferred tax is measured using the ruling tax rates and laws that are expected to apply to the reversal of the timing difference. |
|
|
Leased assets and assets financed under hire purchase arrangements |
|
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets and lease payments are subsequently apportioned between reductions in the outstanding liability and finance charges which are allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets.
Other leases are classified as operating leases and such payments are recognised as an expense on a straight line basis over the lease term, whereas assets financed under hire purchase arrangements are treated in an identical manner to finance leases. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
9 |
|
9 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Plant and machinery etc |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 December 2024 |
25,453 |
|
114,577 |
|
140,030 |
|
Additions |
2,101 |
|
16,352 |
|
18,453 |
|
Disposals |
(100) |
|
(6,941) |
|
(7,041) |
|
At 30 November 2025 |
27,454 |
|
123,988 |
|
151,442 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 December 2024 |
18,883 |
|
45,337 |
|
64,220 |
|
Charge for the year |
2,021 |
|
18,048 |
|
20,069 |
|
On disposals |
(100) |
|
(6,442) |
|
(6,542) |
|
At 30 November 2025 |
20,804 |
|
56,943 |
|
77,747 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 November 2025 |
6,650 |
|
67,045 |
|
73,695 |
|
At 30 November 2024 |
6,570 |
|
69,240 |
|
75,810 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
202,120 |
|
177,702 |
|
Amounts recoverable upon contracts |
84,906 |
|
52,600 |
|
Other debtors |
4,898 |
|
2,197 |
|
|
|
|
|
|
291,924 |
|
232,499 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans and overdrafts |
7,803 |
|
- |
|
Obligations under finance lease and hire purchase contracts |
1,473 |
|
2,801 |
|
Trade creditors |
83,740 |
|
54,220 |
|
Taxation and social security costs |
43,266 |
|
32,551 |
|
Other creditors |
2,000 |
|
2,000 |
|
|
|
|
|
|
138,282 |
|
91,572 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Obligations under finance lease and hire purchase contracts |
- |
|
1,473 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Creditors |
2025 |
|
2024 |
| £ |
£ |
|
Creditors include: |
|
|
Secured borrowings |
1,473 |
|
4,274 |
|
|
|
|
|
|
|
|
|
|
Borrowings have been secured upon the underlying assets so financed. |
|
|
| 8 |
Other information |
|
|
Stanley Roberts (Chester) Limited is a private company limited by shares and incorporated in England and Wales. It is jointly-owned and therefore controlled by the directors. The registered office is situated at 19a Meadowsway, Upton, Chester, Cheshire, CH2 1HZ. |